TMI Blog2011 (10) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... against job worker fail and job workers becomes entitled to refund. - E/1353 of 2010 - A/1774/2011-WZB/AHD - Dated:- 4-10-2011 - Mr. B.S.V. Murthy, J. Represented by: Shri S.J. Vyas, Advocate, for Appellant Shri R.S. Srova, JDR for Respondent Per : Mr. B.S.V. Murthy; The facts of the case in brief are that the appellant availed services of Job Worker by name of M/s. Haritha Fab for fabricating certain machinery within their factory, during the period from October 2004 to February 2005. Taking a view that the job worker had provided business auxiliary services to the appellant, an offence case was registered against him and service tax was demanded. Before the adjudicating proceedings were over, the job worker deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CENVAT credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely :- (a)........... (b)........... (c)............ (d)............ (e) a challan evidencing payment of service tax by the person?(e) liable to pay service tax under sub-clauses (iii) and (iv) of clause (d) of sub-rule (1) of rule (2) of the Service Tax Rules, 1994; or (f) an invoice, a bill or challan issued by a provider of; (f) input service on or after the 10th day of, September, 2004; or (g) an invoice, bill or challan issued by an input service; (g) distributor under rule 4A of the Service Tax Rules, 1994. "(2) The CENVAT credit shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver is earlier, issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him in respect of such taxable service provided or to be provided and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following, namely :- (i) the name, address and the registration number of such person; (ii) the name and address of the person receiving taxable service; (iii) description, classification and value of taxable service provided or to be provided; and (iv) the service tax payable thereon. [Provided also that where any payment towards the value of taxable service is not received and such taxable service is provided continuously for successive pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon the amended Rule 9(2) to deny the credit, holding that invoices did not contain relevant details. Further, adjudicating authority reproduced the Rule 4A of Service Tax Rules, 1994 and Rule 9 of Central Excise Rules but not Rule 9(2) as it existed prior to amendment on 01.3.2007. Further, in Para 15 observed that the invoice does not meet the requirement of invoice as per Rule 4A of Service Tax Rules and Rule 9 of Central Excise Rules. The ground taken by the adjudicating authority for rejection of cenvat credit claimed was that invoice issued by Haritha Fab cannot be treated as supplementary invoice and hence it cannot be treated as valid document for taking cenvat credit. However, this observation is totally wrong. As regards supple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This is not the correct legal position. Thereafter, he goes on to observe that invoice does not contain all the details such as, registration No. and description of taxable service and these two details are a must, as per the sub Rule (2) of Rule 9 of Cenvat Credit Rules, 2004. This is also not correct and is contrary to the Rule as it existed. 8. I find that the relevant statutory provisions have not been appreciated correctly and the credit has been denied only on technical ground. Whereas, the Rule as it existed during the relevant time required the officers to consider whether the service was rendered, received by the service receiver, service tax paid or not. There is no doubt that in this case all the requirements are fulfilled. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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